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The Resource European tax law

European tax law

Label
European tax law
Title
European tax law
Creator
Subject
Language
eng
Summary
This reference book offers a systematic survey of the implications of European integration - especially of the Treaties on European Union and on the functioning of the EU - for national taxation, and of EU tax harmonization policy. It contains a discussion of the EU tax rules in force, and of the European Court's case law in tax matters. Its contents are divided into six main themes: 1. the far-reaching consequences of the EC Treaty provisions and principles for national tax law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC; 2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law; 3. Community law in force on indirect taxes (value added tax, Community Customs Code, excises and energy taxation, capital duty); 4. Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive); 5. Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE); 6. Administrative cooperation and recovery assistance between the Member States. This completely revised edition brings the survey of European tax law up to December 2011
http://bibfra.me/vocab/lite/collectionName
  • European tax law
  • European tax law
  • European tax law
http://library.link/vocab/creatorName
  • Terra, B.J.M
  • Wattel, P.J
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Fiscale Handboeken
Series volume
10
http://library.link/vocab/subjectName
  • EU tax law
  • EU Treaty
  • harmonization of tax
  • Community Customs Code
  • VAT
  • excise duty
  • energy tax
  • capital duty
  • transaction tax
  • Parent-Subsidiary Directive
  • Merger Directive
  • transfer pricing
  • Arbitration Convention
  • EEIG
  • European Company
  • Interest and Royalties Directive
  • Savings Interest Directive
  • CCCTB
  • cross-border loss relief
  • mutual assistance
  • ECJ case law
  • exit tax
  • dividend
  • corporate income tax
  • individual income tax
Label
European tax law
Instantiates
Publication
Edition
  • 2nd ed. Fiscale Handboeken
  • 6th ed. Kluwer Law International
Extent
XXXIII, 1107 p.
Isbn
9789013094626
Isbn Type
(Fiscale Handboeken)
Label
European tax law
Publication
Edition
  • 2nd ed. Fiscale Handboeken
  • 6th ed. Kluwer Law International
Extent
XXXIII, 1107 p.
Isbn
9789013094626
Isbn Type
(Fiscale Handboeken)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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